<![CDATA[Village-Owned Enterprises (BUMDes) are positioned as the primary instrument for increasing Village Own-Source Revenue, yet their contribution to village revenue nationwide remains between 2 per cent and 4 per cent. The partner group faces four challenges: planning without an Annual Work Plan and Budget document; financial records that are intermingled with the personal finances of the management; the absence of measurable business targets; and ad hoc evaluations. This community service initiative aims to strengthen the governance and performance management of BUMDes through the implementation of an integrated system of planning, reporting and monitoring. The activity was carried out in Rancakalong, Rancakalong Sub-district, Sumedang Regency, with fourteen participants representing all BUMDes bodies, using the Participatory Rural Appraisal approach through the preparation, implementation, and evaluation stages. The delivery method combined interactive lectures, guided discussions and guided simulations on four core topics, accompanied by clarification of the division of roles between bodies in accordance with Government Regulation No. 11 of 2021. The outcomes of the activity included the drafting of an Annual Work Plan and Budget framework by the partners, mastery of cash book record-keeping accompanied by a commitment to separate accounts, the formulation of key performance indicators across three dimensions, and the establishment of a monitoring and evaluation cycle based on the plan-do-check-act cycle. All partner groups fully completed the seven-day action plan commitment forms. This activity underscores that the strengthening of BUMDes requires integrated intervention from planning through to evaluation, rather than stand-alone reporting training.]]>
Copyrights © 2026
